Case Laws

Appellate authority cannot impose a penalty on a ground that was different from the one mentioned in the show cause notice at the time of detention

Registration cancellation set aside so as to allow the petitioner to file a detailed response to the SCN

Intention to evade tax is essential for invoking penal provisions under Section 129

Confiscated goods and vehicles can be released by depositing 25% of the amount mentioned in the order in cash and furnishing a bank guarantee for the balance

Presence of mens rea for evasion of tax is a sine qua non for imposition of penalty under section 129

Petitioner's submission of GSTR-9C to be considered during the adjudication process

Registration cannot be cancelled with retrospective effect mechanically and should be based on objective criteria.

Registration cancellation with retrospective effect should be based on objective criteria and should consider the consequences for the taxpayer and its customers

Merely, because a taxpayer has not filed the returns for some period does not mean that the taxpayer’s registration is required to be cancelled with retrospective date also covering the period when the returns were filed and the taxpayer was compliant.

Clubbing of unutilized ITC refund claims beyond the calendar month for zero-rated exports is allowed